Liability for payment of tax on successor

(1) If the owner of a motor vehicle transfers the ownership, possession or control of the vehicle to another person without paying the due tax, the person into whose possession or control the vehicle has come shall be liable to pay the arrears of tax and penalty, if any. (2) Nothing in this section shall affect the liability of the person who transferred the ownership or parted with the possession or control of the vehicle for the payment of such tax.